Some Important Definitions Under Customs Act, 1962. Historical Background of Customs Act, 1962 – The term ‘customs’ derives its color and essence from the term ‘custom’ which means habitual practice or course of action.Kautilya’s Arthashastra also refers to shulka (Customs Duty) consisting of import duty and export duty to be collected at the city gates on both goods coming in and going out. The Customs Act was passed and promulgated in India by Parliament in the Year 1962 which replaced the erstwhile Sea Customs Act, 1878.. Now you can scroll down below and check complete details regarding “Some Important Definitions Under Customs Act, 1962”

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Some Important Definitions Under Customs Act, 1962

Section NoNameBrief
2(2)Assessment1. Provisional Assessment
2. Self Assessment
3. Reassessment
4. Any Assessment
2(7)Coastal Goods1.Other than Imported goods
2.From 1 Port to Another
2(9)Conveyance1.Vessel (by sea)
2.Aircraft (by Air)
3.Vehicle (by Land)
2(14)Dutiable Goods1.Chargeable to Duty
2.Duty has not been Paid
Only if-
1.In Ambit of words goods
2.Mentioned in Tariff
2(18)ExportTaking Out of India to a Place outside India
2(19)Export GoodsTaken Out Of India to a Place outside India
2(20)ExporterAny Owner or any person holding himself out to be the exporter
2(21)Foreign going Vessel1.Naval Vessel of Foreign Govt
2.Vessel Engaged in Fish.
3.Vessel Proceeding Outside India
2(22)GoodsVessels,Aircrafts,Vehicles,Stores,Baggages,Currency,Any Other Movable Instru.
2(23)ImportBringing Into India From a Place Outside India
2(25)Imported GoodsBrought into India From Place Outside IndiaExcludes –Cleared for Home Consum.
2(26)ImporterAny Owner or any person holding himself out to be the importer
2(27)IndiaTerritorial Waters of India, which extends upto 12 nautical miles
Airspace Above that water & Ground at the bottom
2(28)Indian Custom Waters*12 nm from Territorial Waters (i.e. 12nm , Total = 24 nm)
2(31)Person in Charge1.Vessel-Master
4.Any other- Driver
2(33)Prohibited GoodsWhich are subject to Prohibiton under this or any other Act
2(38)StoresIncludes Fuel and Spare Parts & Other Articles of equipments
2(40)Tariff Value
2(44)Warehoused Goods
BaselineLower Water mark Along the coast
Contiguos ZoneBeyond 12 nm from Terr. Water (i.e. 24 nm)
Exclusive Economic ZoneBeyond 200 nm from the Baseline

*Significance of Indian Customs Waters

  1. Offence Commited within Indian Customs Water – Punishable u/s 132/133
  2. Believe That Goods May be used for Smuggling – May Stop Vehicle
  3. If Purpose is Concealing Goods – Liable for Confiscation
  4. Power to Search any Person
  5. Imported Goods which are contrary to any prohibition Imposed – Liable for Confiscation

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